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Paragraph Number |
Action |
Accounting Standards Update |
Date |
954-310-50-3 |
Added |
2011-07 |
7/25/11 |
954-310-55-1 through 55-3 |
Added |
2011-07 |
7/25/11 |
Paragraph Number |
Action |
Accounting Standards Update |
Date |
Nonpublic Entity |
Added |
2011-07 |
7/25/11 |
Public Entity |
Added |
2011-07 |
7/25/11 |
954-605-25-4 |
Amended |
2011-07 |
7/25/11 |
954-605-45-4 |
Added |
2011-07 |
7/25/11 |
954-605-45-5 |
Added |
2011-07 |
7/25/11 |
954-605-50-4 |
Added |
2011-07 |
7/25/11 |
954-605-55-1 through 55-4 |
Added |
2011-07 |
7/25/11 |
954-605-65-2 |
Added |
2011-07 |
7/25/11 |
Standard Label† |
Definition |
Codification Reference |
Health Care Organization, Patient Service Revenue* |
Amount of revenue recognized during the period for providing services to patients, primarily on an inpatient or outpatient basis and from office visits. For financial reporting purposes, revenue is reflected net of provisions for contractual allowances and discounts.(the amount needed to reduce the entity's gross billing rates to agreed-upon rates in contracts with third-party payers) and other adjustments. Significant revenue earned under capitation arrangements is reported separately. |
954-605-45-1 954-605-45-2 954-605-45-4 954-605-50-4(a) |
Health Care Organization, Bad Debts Policy [Policy Text Block] |
Disclosure of accounting policy for assessing the timing and amount of uncollectible revenue recognized as bad debt expense. |
954-310-50-3(a) |
Health Care Organization, Revenue Recognized Policy [Policy Text Block] |
Policy for assessing collectibility in the timing and amount of revenue (net of contractual allowances and discounts) by major payor source of revenue. |
954-605-50-4(a) |
Health Care Organizations, Revenue Sources [Abstract] |
||
Schedule of Revenue Sources, Health Care Organization [Table Text Block] |
Tabular disclosure of patient service revenue (net of contractual allowances and discounts), by major payor source of revenue for health care organizations. |
954-605-50-4(b) |
Schedule of Revenue Sources, Health Care Organization [Table] |
Disclosures made in respect to major payor source of revenue for health care organizations. |
954-605-50-4(b) |
Health Care Organization, Revenue Sources [Axis] |
Major payor source of revenue for health care organizations. |
954-310-50-3(b) 954-605-50-4(b) |
Health Care Organization, Revenue Sources [Domain] |
Sources of revenue for health care organizations. |
|
Third-Party Payor [Member] |
Revenue from third-party payors. |
954-310-503(b) 954-605-50-4(b) |
Self-Pay [Member] |
Revenue from self-pay patients. |
954-310-503(b) 954-605-50-4(b) |
Health Care Organization, Revenue Sources [Line Items] |
Line items are concepts that are used for one or more categories which are presented in the form of a table. |
954-605-50-4(b) |
Health Care Organization, Patient Service Revenue Provision for Bad Debts |
Amount of the current period provision for bad debts related to patient service revenue. |
954-605-45-4 |
Health Care Organization, Patient Service Revenue Less Provision for Bad Debts |
Amount of patient service revenue (net of contractual allowances and discounts) less the related provision for bad debts. |
954-605-45-4 |
Health Care Organization, Revenue Net of Patient Service Revenue Provisions |
Sum of total revenue (patient service revenue) recognized in the current period (net of contractual allowances and discounts) less the provision for bad debts related to patient service revenue plus other revenue. |
954-605-45-4 |
Health Care Organization, Allowance for Doubtful Accounts, Percentage of Accounts Receivable |
Percentage the allowance for doubtful accounts represents of the balance of accounts receivable for health care organizations. |
954-310-50-3(b) |
Health Care Organization, Change in WriteOffs |
Amount of write-offs changed from the previous period for health care organizations. |
954-310-50-3(b) |
Health Care Organization, Qualitative Factors for Changes in Allowance for Doubtful Accounts |
Qualitative information about the changes in the allowance for doubtful accounts for health care organizations. |
954-310-50-3(b) |
Health Care Organization, Significant Changes in Estimates |
Amount of changes in estimates of the allowance for doubtful accounts of health care organizations. |
954-310-50-3(b) |
Health Care Organization, Significant Changes in Underlying Assumptions for Allowance for Doubtful Accounts |
Description of significant changes in the underlying assumptions used to estimate the allowance for doubtful accounts of health care organizations. |
954-310-50-3(b) |
Health Care Organization, Amount of WriteOffs of Allowance for Doubtful Accounts |
Amount of write-offs of the allowance for doubtful accounts for the reporting period of health care organizations. |
954-310-50-3(b) |
Health Care Organization, Unusual Transactions Impacting Allowance for Bad Debts |
Amount of unusual transactions that impact the allowance for doubtful accounts of health care organizations. |
954-310-50-3(b) |
Health Care Organization, Unusual Transactions Impacting Allowance for Doubtful Accounts, Description |
Description of unusual transactions that impact the allowance for doubtful accounts of health care organizations. |
954-310-50-3(b) |
Copyright #year# by Financial Accounting Foundation, Norwalk, Connecticut.
Select a section below and enter your search term, or to search all click ASU 2011-07—Health Care Entities (Topic 954)